https://www.taxtmi.com/caselaws?id=277277 The High Court upheld the objection that it lacked jurisdiction to issue writs against certain entities but allowed writs against the Income-tax Officer, Kanpur. The court determined that the proceedings initiated by the Income-tax Officer under section 34 of the Income-tax Act were actually under section 8 of the Taxation on Income (Investigation Commission) Act, finding them invalid. It held that these proceedings violated Article 14 of the Constitution by providing unequal treatment to the petitioners. Consequently, the court issued a writ prohibiting the Income-tax Officer from further actions and awarded costs to the petitioners. en-us Thu, 14 Apr 1955 00:00:00 +0530 Fri, 30 Nov 2018 10:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277277 The High Court upheld the objection that it lacked jurisdiction to issue writs against certain entities but allowed writs against the Income-tax Officer, Kanpur. The court determined that the proceedings initiated by the Income-tax Officer under section 34 of the Income-tax Act were actually under section 8 of the Taxation on Income (Investigation Commission) Act, finding them invalid. It held that these proceedings violated Article 14 of the Constitution by providing unequal treatment to the petitioners. Consequently, the court issued a writ prohibiting the Income-tax Officer from further actions and awarded costs to the petitioners. Case-Laws Income Tax Thu, 14 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277277